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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Matthew C. Chang

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Open access Oct 2026

Sustainability Reporting as a Catalyst: How ESG Performance Shapes Corporate Financial Outcomes in Taiwan

How sustainability information enters managerial and market decision‐making remains an open question. While firms increasingly invest in environmental, social, and governance (ESG) activities, capital markets can price such performance only when it is observable, comparable, and credible. This study examines whethe...

Matthew C. Chang · 0 citations

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